Star Sports Medicine Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Millions CNY. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Cash & Equivalents	116.85	89.97	356.37	272.84	201.84
Short-Term Investments	-	344.09	-	-	-
Trading Asset Securities	422.93	-	-	-	13.1
Cash & Short-Term Investments	539.78	434.06	356.37	272.84	214.94
Cash Growth	24.36%	21.80%	30.61%	26.94%	531.93%
Accounts Receivable	40.98	19.13	2.65	3.24	0.46
Other Receivables	0.01	0.01	-	1.5	1.18
Receivables	40.99	19.14	2.65	4.74	1.64
Inventory	64.48	57.15	39.29	27.06	30.06
Other Current Assets	14.38	12.01	6.84	5.03	3.22
Total Current Assets	659.62	522.36	405.14	309.68	249.87
Property, Plant & Equipment	90.4	90.99	40.69	19.53	19.14
Long-Term Investments	10.15	-	-	-	-
Other Intangible Assets	1.19	1.48	1.78	2.08	2.38
Long-Term Deferred Tax Assets	1.94	1.16	0.84	5.25	5.54
Long-Term Deferred Charges	-	-	-	8.77	5.13
Other Long-Term Assets	0.79	1.33	2.82	1.6	0.96
Total Assets	764.08	617.33	451.28	346.92	283.02
Accounts Payable	27.77	23.55	12.9	5.92	4.23
Accrued Expenses	32.6	24.08	22.16	25.4	12.27
Short-Term Debt	10	-	-	-	-
Current Portion of Long-Term Debt	2	-	-	-	-
Current Portion of Leases	1.9	3.72	3.28	3.04	1.66
Current Income Taxes Payable	5.98	1.62	1.31	-	-
Current Unearned Revenue	4.22	11.65	9.2	7.4	10.81
Other Current Liabilities	46.35	62.62	21.69	13.9	10.13
Total Current Liabilities	130.82	127.23	70.53	55.66	39.1
Long-Term Debt	18.72	17	-	-	-
Long-Term Leases	-	1.86	5.05	8.02	8.5
Other Long-Term Liabilities	5.12	-	0.93	0.93	1.78
Total Liabilities	154.66	146.09	76.51	64.61	49.38
Common Stock	46.41	46.41	46.41	45.92	45.81
Additional Paid-In Capital	-	-	-	377.85	369.63
Retained Earnings	290.57	153.6	58.21	-141.46	-181.81
Comprehensive Income & Other	272.44	271.24	270.15	-	-
Shareholders' Equity	609.42	471.24	374.77	282.31	233.64
Total Liabilities & Equity	764.08	617.33	451.28	346.92	283.02
Total Debt	32.62	22.58	8.33	11.06	10.15
Net Cash (Debt)	507.16	411.48	348.04	261.78	204.78
Net Cash Growth	23.25%	18.23%	32.95%	27.83%	502.07%
Net Cash Per Share	10.93	8.87	7.51	4.23	-
Filing Date Shares Outstanding	46.41	46.41	46.41	61.88	-
Total Common Shares Outstanding	46.41	46.41	46.41	61.88	-
Working Capital	528.8	395.13	334.62	254.03	210.76
Book Value Per Share	13.13	10.15	8.08	4.56	-
Tangible Book Value	608.23	469.76	372.99	280.23	231.26
Tangible Book Value Per Share	13.11	10.12	8.04	4.53	-
Machinery	43.16	38.65	29.4	12.54	10.8
Construction In Progress	58.53	54.09	0.56	0.27	-
Leasehold Improvements	17.36	17.09	16.99	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.